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State Agencies Bulletin No. 1706
… code for pre-tax contributions to the New York State Deferred Compensation Plan (NYSDCP) Affected Employees DMNA … be taken using the existing deduction code 416 (Deferred Comp). Background At the request of the Division of Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… scheme. “Hoffman and Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line … the HUD Inspector General, and the State Police, they have been held accountable for their actions.” “The fraud … using the money for their own personal benefit. We will not tolerate the conduct of those who take advantage of their …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures for the period … approximately $1.2 million. Key Findings The Board has not adopted a written travel policy. The Board adopted a … for 10 overnight trips, the District potentially could have saved up to $12,800 if discounted conference hotel rates …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … District officials approved payment of claims that did not comply with District policy. More than 60 percent of credit card transactions reviewed did not have documentation to support purchases made. Expense reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… New York State Workers’ Compensation Law (WCL) has specific coverage requirements for … or CE-200 6 – Certificate of Attestation of Exemption from NYS Workers’ Compensation and/or Disability Benefits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … the District’s procurement policy requires officials to obtain three written quotes for purchases costing from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365IX.9.C Transfer Procedure – IX. Federal Grants
… the transfer. Project Child Budget Critical ChartFields for the project child budget journal are: Program = 99998 … in SFS. See Chapter XIX, Section 2.C Project Activities for additional information on setting up project activities.) … – Operating Transfer When entering the GL Journal Entry for the operating transfer the required transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street … 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized by SED to provide … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualCity of Rensselaer – Accounting Records and Reports (2023M-26)
… a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting records, …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … 2014 and 2016 (to $1.6 million). District officials have not established the levels of fund balance to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… To determine whether the New York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation goals for minority- and women-owned business enterprise (MWBE) and … 2013 through December 2014, the Authority reported to DED a total of $137.1 million in MWBE payments out of $324 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedVillage of Hagaman – Claims Auditing (2022M-11)
… and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board … Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accounts (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary … reasonable fund balance levels, the village may not have adequate cash flow to meet needs. A heavy or ongoing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Upper Jay Fire District – Board Oversight (2023M-24)
… financial activities. Key Findings The Board did not provide adequate oversight of District financial activities, which hindered its ability to monitor financial operations and increased the risk that … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Access Controls Over Student Information Systems (2014-MR-1)
… complete report - pdf] We also released 6 letter reports to the following school districts: Altmar-Parish-Williamstown … purpose of our audit was to determine if school districts have adequately controlled access to Student Information … functions, such as changing grades, even though it was not their job responsibility to perform these functions. None …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether … counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the … was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of Highlands …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Schaghticoke – Board Oversight (2023M-78)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a … Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid … approved. Had officials established procedures to ensure transportation aid applications were accurately filed, the District’s aid may not have been delayed. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55